179D Deduction

Do You Qualify for the Energy-Efficient Commercial Buildings Tax?

179D is a deduction available for the use of energy efficient components within buildings. It allows for up to $1.80 per square foot deduction if the lighting, HVAC, and building envelope meet energy efficiency guidelines.

An analysis of blueprints, completion of energy efficient testing, and subsequent modeling through IRS-approved software generates the amount of deduction. These deductions may be claimed on current-year tax returns or via an accounting method change for older facilities.

An additional deduction of up to $1.80 per square foot is available if you meet the qualifications of this provision.

Let's Start a Conversation

Julie Helms, CPA | Director, Specialty Tax Services

The Lurie Difference: A Streamlined Process

Lurie’s Specialty Tax Services advisors offer unique tax savings and reduction strategies for businesses and their tax concerns. The team works closely with you and your service partners to provide counsel and execution on matters that extend far beyond compliance. This close collaboration provides not only coordinated, seamless service with specialists who have deep expertise, but also delivers true dollar cost savings. Here is what to expect: 

We Examine Your Indicators

Building owners, tenants making improvements, architects, engineers, or other designers of governmental buildings with properties (typically greater than 50,000 SF) placed-in-service after December 31, 2005 and prior to December 31, 2020 that are energy efficient

We Help You Uncover Benefits

Energy efficiency deduction of up to $1.80 per square foot of properties

Questions? Let's start a conversation.

Latest Tax Credit & Incentive Insights

Learn more about our team’s expertise and innovative ways we are helping businesses and organizations expand opportunities through strategic tax planning.